Statement From Tax Collector Dariel Fernandez on the Issuance of Additional Compliance Notices to Businesses Related to Illegal Commercial Activity With the Dictator, Communist, Cuban Regime

Several weeks ago, my office announced that it had initiated a compliance review to ensure that businesses operating in Miami-Dade County meet the legal requirements to hold a Local Business Tax. That process is ongoing.

Today, my office issued an additional 50 compliance notices to businesses whose activities may involve commerce with the Dictator, Communist, Socialist Cuban Regime. These notices request information needed to determine whether a business is eligible, under state law and county code, to receive or retain a Local Business Tax, including whether any required federal authorization exists.

This step follows an earlier phase in which 75 businesses were contacted. Many provided documentation demonstrating lawful activity or confirmed that they were not engaged in commerce with the Dictator, Communist, Socialist Cuban Regime. Others did not respond despite repeated notices and ample due process. In those cases, my office took action as required by law.

These notices are mandatory. Businesses are required to respond and provide the requested information. Failure to respond or failure to demonstrate eligibility will result in enforcement action under state and county law, including the revocation or refusal to renew a Local Business Tax.

Under Section 205.0532, Florida Statutes, and Section A-175.1 of the Miami-Dade County Code, the Tax Collector is responsible for determining whether a business may lawfully operate in the County and maintain a Local Business Tax. My office will continue fulfilling that responsibility consistently, responsibly, and without exception.

As Tax Collector of Miami-Dade County, I will be revoking Local Business Tax license on businesses that illegally engage in commerce with the murderous communist regime in Cuba. Florida law is clear. State Statute 205.0532 provides that any local governing authority may revoke or refuse to renew a business tax receipt if the business or its parent company is doing business with the Dictator, Communist, Socialist Cuban Regime.

Miami-Dade County Code  Ordinance 93-45, mandates that the Tax Collector shall revoke or refuse to renew Occupational Licenses (Local Business lax Receipts) of any individual, business, or entity that engages in business with the Dictator, Communist, Socialist Cuban Regime in violation of federal law. Miami-Dade County will not allow businesses to operate outside the law. This compliance review will continue, and additional businesses will be evaluated as required.

God Bless Miami-Dade County, God Bless the People of Cuba and God Bless the United States of America.

Dariel Fernandez

Tax Collector

Miami-Dade County